One of the advantages of fuel cell (FC) power plants is fuel versatility. With changes only in the fuel processor, the power plant will be able to accept a variety of fuels. This study was performed to design process diagrams, evaluate performance, and to estimate cost of 100 MW coal gasifier (CG)/phosphoric acid fuel cell (PAFC) power plant systems utilizing coal, which is the largest single potential source of alternate hydrocarbon liquids and gases in the United States, as the fuel. Results of this study will identify the most promising integrated CG/PAFC design and its near-optimal operating conditions. The comparison is based on the performance and cost of electricity which is calculated under consistent financial assumptions.